https://www.taxtmi.com/caselaws?id=776896 A contractual change-in-law clause is triggered only by a legally effective change within the contract's defined categories; a press release alone is not enough, and the relevant change arose only when customs notifications were issued. Deemed export benefits under Para 8.3 of the FTP 2009-2014 were unavailable because an integrated coal-based thermal power plant assembled in situ was not treated as goods supplied for deemed export, and the required ICB-based procurement conditions were not shown. As neither a valid change in law nor an underlying entitlement was established, no restitutionary compensation could be claimed. en-us Tue, 19 Aug 2025 00:00:00 +0530 Thu, 04 Sep 2025 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776896 A contractual change-in-law clause is triggered only by a legally effective change within the contract's defined categories; a press release alone is not enough, and the relevant change arose only when customs notifications were issued. Deemed export benefits under Para 8.3 of the FTP 2009-2014 were unavailable because an integrated coal-based thermal power plant assembled in situ was not treated as goods supplied for deemed export, and the required ICB-based procurement conditions were not shown. As neither a valid change in law nor an underlying entitlement was established, no restitutionary compensation could be claimed. Case-Laws Customs Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776896